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我国公司法确立了一系列制度,其中资本制度是一项极为重要的制度。对于我国的资本制度进行深入的研究、分析、评价,有利于今后公司法立法的完善,也有利于相关法理的进一步深化。本文拟对我国公司法的资本制度进行客观的描述、定性、价值分析与评判,并进行可能的、合理的变革的探讨。一、我国公司法所确立的资本制度我国公司法所确立的资本制度的内容如下:(一)实缴资本制度关于有限责任公司,《公司法》规定:有限责任公司的注册资本为在公司登记机关登记的全体股东实缴的出资额。股东应当足额缴纳公司章程中规定的各自所认缴的出资额。股东以货币出资的,应当将货币出资足额存入准备设立的有限责任公司在银行开设
China’s corporate law has established a series of systems, of which the capital system is an extremely important system. In-depth study, analysis and evaluation of China’s capital system are conducive to the improvement of the Company Law and legislation in the future, and are conducive to the further deepening of the relevant jurisprudence. This article intends to describe objectively, qualitatively and value-analyze and judge the capital system of our country’s corporate law and to discuss possible and reasonable changes. I. The Capital System Established in the Company Law of Our Country The contents of the capital system established in the Company Law of our country are as follows: (I) Capital structure paid In the case of a limited liability company, the Company Law stipulates that the registered capital of a limited liability company is the company registered The amount of capital contributed by all the shareholders registered with the authorities. The shareholders shall pay in full their respective capital contributions as stipulated in the articles of association. If shareholders make their contribution with money, the full amount of the money invested shall be deposited into the limited liability company to be set up in the bank